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2016 (12) TMI 1884 - AT - Income TaxNone appeared on behalf of the assessee - HELD THAT - Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 13.10.2016 fixing the date of hearing on 05.12.2016. The said notice has been served upon the assessee on 15.10.2016 as is evident from the postal acknowledgment slip which is placed on record. When the case was called for hearing, none appeared on behalf of the assessee and neither any adjournment application was filed. This shows that the assessee is not interested in pursuing with his appeal. Therefore, in view of the decision in the case of Estate of Late Tukojirao Holkar vs. CWT 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT and of CIT vs. Multiplan India (Pvt.) Ltd. 1991 (5) TMI 120 - ITAT DELHI-D . we dismiss the appeal of the assessee in limine. The assessee may, if so advised, file an application before this Tribunal for restoration of his appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits.
Issues Involved:
Dismissal of appeal for non-appearance of the assessee at the hearing. Detailed Analysis: The appeal in question was filed by the assessee against the order of the Learned Commissioner of Income-Tax (Appeals)-I, Surat dated 03.04.2013 for Assessment Year 2008-09. A notice of hearing was sent to the assessee on 13.10.2016 via Registered Post with Acknowledgement Due, setting the date of hearing on 05.12.2016. The postal acknowledgment slip confirmed that the notice was served on the assessee on 15.10.2016. However, at the scheduled hearing, neither the assessee nor any representative appeared, and no adjournment application was filed on behalf of the assessee. This lack of participation indicated a lack of interest on the part of the assessee in pursuing the appeal. Citing relevant legal precedents, the Judicial Member decided to dismiss the appeal in limine based on the non-appearance of the assessee. The decision to dismiss the appeal in limine was supported by the reference to the judgment of the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (1997) 223 ITR 480 (M.P.) and the decision of the Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi). These legal precedents emphasized the importance of the assessee's active participation in the appeal process and the consequences of non-appearance without a valid reason. The Judicial Member highlighted the need for the assessee to demonstrate a reasonable cause for not appearing before the Tribunal and provided the option for the assessee to file an application for restoration of the appeal, subject to showing a valid reason for the absence. In conclusion, the appeal of the assessee was dismissed in limine due to the non-appearance and lack of interest demonstrated by the assessee in pursuing the appeal. The order was pronounced in the Court on 5th December 2016 at Ahmedabad. The assessee was advised to file an application before the Tribunal if they wished to seek restoration of the appeal and a hearing on the merits by presenting a reasonable cause for their absence at the scheduled hearing.
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